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- W2945583634 abstract "The present article is an attempt to analyze the various factors affecting the adoption of an activity-based costing (ABC) system in selected manufacturing units in India. The following seven factors are considered: firm size, diversity of the product, percentage of overhead cost in total cost, listing of the company, cost audit compulsion, separate cost accounting department and the method of accounting. Logistic regression and a Chi Square test are applied to these factors and the use of an ABC system. On the basis of 72 sample units, the study found the size of the firm, percentage of overhead cost in total cost, cost audit compulsion and the method of accounting are statistically significant for the adoption of ABC system. While factors such as diversity of the product, separate cost accounting department and the listing of the company are found to not be statistically significant for the adoption of ABC system. The study has provided additional insights into areas relating to the factors affecting the implementation of ABC systems." @default.
- W2945583634 created "2019-05-29" @default.
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- W2945583634 date "2019-07-01" @default.
- W2945583634 modified "2023-09-26" @default.
- W2945583634 title "Factors Affecting Implementation of Activity Based Costing in Selected Manufacturing Units in India" @default.
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- W2945583634 doi "https://doi.org/10.4018/ijrcm.2019070102" @default.
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